tianxin

I try as well:

Equity Method

Cash: 400 - 500 (???)
Inventory: 500
Other Current Assets: 100

Proportionate Consolidation

Cash: 400 + 50 - 500
Inventory: 500 + 150
Other Current Assets: 100 + 100

Consolidation

Cash: 400 + 100 - 500
Inventory: 500 + 300
Other Current Assets: 100 + 200

We account for the cash we paid for the subsidiary in each of the 3 methods, right?

i.e. current assets (i.e. cash) must go down by the price we paid for the subsidiary irrespective of method used? Correct?